Table 9.

Comparison analysis of activity based costing (ABC) and time driven activity based costing (TDABC) with respect to IPC method

Risk value of comprehensive technical factors for the 2023 edition	Differences between IPC and ABC (%)	Differences between IPC and TDABC (%)	Differences between IPC and IPC without risk factors (%)	Differences between IPC and ABC without risk factors (%)	Differences between IPC and TDABC without risk factors (%)
1	− 41.62	− 47.90	− 46.39	5.59	− 1.35
2	− 39.68	− 42.32	− 41.43	3.09	− 0.94
3	− 32.46	− 33.35	− 32.67	0.45	− 0.93
4	− 17.02	− 22.67	− 21.41	5.28	− 1.40
5	− 15.03	− 15.89	− 15.41	0.60	− 0.53
6	− 7.15	− 6.16	− 5.81	− 1.41	− 0.35
7	21.21	23.29	22.80	− 1.44	0.31
8	10.89	10.78	12.21	− 1.12	− 1.27
10	32.80	53.30	49.62	− 11.24	2.47
Overall average	− 41.62	− 47.90	− 46.39	5.59	− 1.35